DEFINITION AND ACCOUNTING OF GOODWILL, ARISING AT BUSINESS COMBINATION

In modern conditions of managing, to increase the financial stability many enterprises change the activity. They create different types of business combination (business activity). At the consolidation of companies, there is such object of accounting, as goodwill representing overrun of cost of acquisition over the acquired stake in fair value of identifiable assets inseparable from target company. The recognition and assessment order, the organization of account and disclosure of information on goodwill continue to remain important issues of financial management.